Develop production constraints for work area #1 and #2.
A manufacturer makes two products, doors and windows. Each must be processed through two work areas. Work area #1 has 60 hours of available production time per week. Work area #2 has 48 hours of available production time per week. Manufacturing of a door requires 4 hours in work area #1 and 2 hours in work area #2. Manufacturing of a window requires 2 hours in work area #1 and 4 hours in work area #2. Profit is $8 per door and $6 per window.
4D + 2W ? 60
2D + 4W ? 48
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A company's income statement showed the following: net income, $147,000 and depreciation expense, $36,900. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $11,700; merchandise inventory increased $22,600; and accounts payable increased $5700. Calculate the net cash provided or used by operating activities.
A. $178,700. B. $141,000. C. $212,500. D. $189,100. E. $143,900.
Membership in the American Institute of Certified Public Accountants (AICPA) is suspended without a hearing if a judgment of conviction is filed with the secretary of the institute related to all but which of the following?
A) willful failure to file an income tax return, which the CPA as an individual is required to file B) filing a fraudulent return on the part of the CPA for his or her own return or that of a client C) aiding in the preparation of a fraudulent income tax return of a client D) negligent failure to file an income tax return, which the CPA as an individual is required to file
________ is a cash disbursement and ________ is/are an operating expense.
A. Debt; interest B. Depreciation; cost of goods sold C. Depreciation; rent D. Amortization; salaries
Juan is an employee at an accounting firm. He types many emails and documents on a daily basis and takes notes on important meetings. He starts to experience numbness in his arms and a burning sensation in his fingers. Juan's doctor diagnoses his condition as carpal tunnel syndrome, which he says is a result of Juan typing for several hours a day. In the context of safety and health problems at workplaces, Juan's injury is characteristic of:
A. an indirect work-related injury. B. a repetitive-strain injury. C. workplace violence. D. troublesome workplace behavior.